{
  "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-percentage-addition-order-1992/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-percentage-addition-order-1992/article-2.json",
  "legislation": "uksi/1992/3221",
  "legislation_title": "The Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-percentage-addition-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The percentage referred to in section 37B(4) of the Value Added Tax Act 1983 shall be 4 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3221/article/2",
    "retrieved_at": "2026-10-29T14:08:28.785525+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}